FIR: introduce not implemented checker

compiler/fir/analysis-tests/testData/resolve/diagnostics/abstractSuperCall.kt

@@ -16,7 +16,7 @@ abstract class A : C() {
     }
 }
 
-class B : A() {
+<!ABSTRACT_CLASS_MEMBER_NOT_IMPLEMENTED!>class B<!> : A() {
     override fun f() {
 
     }

compiler/fir/analysis-tests/testData/resolve/properties/kotlinOverridesJavaComplex.kt

@@ -39,7 +39,7 @@ public class LightMember<D> : Member<D>, Light() {
     override fun getName(): String = "Light"
 }
 
-public class LightClassWrapper : Light(), Klass {
+public <!ABSTRACT_MEMBER_NOT_IMPLEMENTED!>class LightClassWrapper<!> : Light(), Klass {
     fun test() = typeParameters.single()
 }